Corporate Social Responsibility Indexes
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Описание:
Around 10% of all investments in the United States, representing 2.3 trillion dollars, are invested in ethical or screened funds that rely on rating agencies assessments to determine CSR performance of firms. This thesis investigates criteria used by research agencies that publish ratings of business organisations in respect of their corporate social responsibility (CSR) performance and the relationship of these criteria to underlying ethical principles. The large variation in results both within and between agencies suggests that very significant financial decisions are based, at least in part, on inconsistent data. I suggest in my conclusion that if agencies were to consider, justify and clearly state the ethical basis from which their criteria derive, then investment managers and their clients could be more certain that their CSR principles were being upheld.Похожие книги
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